A gate of a semiconductor structure can include gate spacers having gate sidewalls, a gate dielectric layer and gate work function conductive material. According to a known approach for fabrication of a gate contact structure, a dielectric layer can be formed over the gate. A gate contact trench can be formed that extends through the dielectric layer. A gate contact formation can be formed in the gate contact trench. The gate contact formation can span a vertical spacing distance from a top elevation of the conductive gate work function material to a top elevation of the dielectric layer.
A semiconductor structure can include source-drain areas that together with the gate can define a transistor. A dielectric layer, e.g. Middle of Line (MOL) layer can be formed over the associated source-drain areas. Source-drain contact trenches can be formed in the dielectric layer and a contact formation can be a formed in the source-drain contact trenches.